How to Fill Out Ohio Form 530 (w/Examples) + FAQs

Ohio Form 530 is the Application for Refund of Sales and Use Tax that consumers, businesses, and vendors file with the Ohio Department of Taxation to recover sales or use tax that was paid in error, paid on exempt purchases, or paid in excess of what Ohio law actually owes. The form is governed by Ohio Revised Code 5739.07 for sales tax and R.C. 5741.10 for use tax, and it sits at the center of every refund claim that crosses the Tax Commissioner’s desk.

Filing the form correctly is the difference between getting your money back in 90 days and waiting 18 months — or worse, getting denied for a missed line. According to the Ohio Department of Taxation’s most recent annual report, more than 39,000 sales and use tax refund applications are processed each year, and roughly one in five is rejected or kicked back for missing documentation, almost always for problems on Form 530 itself.

📋 What Form 530 (Rev. 9/22) actually does and who is allowed to sign it
🧾 Every line, box, and schedule walked through with a real entry
👩‍🍳 Three full filled-out examples, including a restaurant, a manufacturer, and a consumer vehicle return
📬 How to file by mail, by upload through the Ohio Business Gateway, and by email through ODT’s secure portal
⚠️ The 10 most common Form 530 mistakes that trigger a denial letter

What Form 530 Is and Who Must File It

Ohio Form 530 is the only application the Department of Taxation accepts for refunds of sales tax paid under R.C. Chapter 5739 or use tax paid under R.C. Chapter 5741. The current version is dated Rev. 9/22, and that revision date is printed in the lower left corner of page 1 — always check it against the Form 530 PDF on tax.ohio.gov so you do not file an outdated edition.

Three types of filers use the form. Consumers (the buyer who paid the tax) file when they were charged tax on an exempt item, paid the wrong rate, or returned merchandise. Vendors (the seller who collected and remitted the tax) file when they overpaid the tax to the state, but only after refunding or crediting their customer first. Direct-pay permit holders file when they self-assessed tax on purchases that turned out to be exempt.

The statute that requires the form is short but strict: under R.C. 5739.07(B), the Tax Commissioner shall refund tax illegally or erroneously paid, but only if the application is filed within four years from the date of payment. Miss that four-year window and the refund is gone forever, even if every other field is perfect. The agency that receives the form is the Ohio Department of Taxation, Sales and Use Tax Division, and the penalty for a fraudulent or knowingly false claim is repayment plus a 100% penalty under R.C. 5739.13.

A common misconception: people think they can ask the vendor to file on their behalf as a courtesy. They cannot. If the vendor refuses to refund the tax, the consumer files Form 530 directly and attaches a sworn statement that the vendor was asked and declined.

Before You Start: Documents and Information You Need

Form 530 is a paperwork-heavy application. The form itself is two pages, but the schedules and supporting documents usually run 20 to 200 pages. ODT’s Sales and Use Tax Division publishes a refund checklist that mirrors what auditors actually look for, and missing any one item on that list is the leading cause of a “kick-back” letter.

Gather these before you open the PDF:

Federal Employer Identification Number (FEIN) or Social Security Number. ODT cross-checks this against your tax account; a mismatch puts the claim on a manual hold for 6–8 weeks.
Ohio vendor’s license number or consumer’s use tax account number. Required if you ever held one; leaving it blank when you have a number triggers a request for clarification.
A copy of every invoice that shows the tax you want refunded. The invoice must show the vendor name, date, item description, and tax separately stated.
Proof of payment for each invoice (canceled check, credit card statement, ACH confirmation). ODT will not refund tax you cannot prove you actually paid.
Exemption certificate (Form STEC-B, STEC-U, or STEC-MPU) if the claim is based on an exemption. No certificate, no refund.
Schedule of Transactions (an Excel or PDF spreadsheet listing every invoice, date, vendor, taxable amount, tax paid, and refund requested). This is the single most-requested attachment.
Assignment of Rights from the vendor to the consumer, if the consumer is filing for tax the vendor remitted. Without it, ODT will deny under R.C. 5739.07(B)(2).
Power of Attorney (Form TBOR 1) if a CPA, attorney, or consultant signs on your behalf.
A written statement of grounds explaining why the tax was paid in error, with the statute or rule that supports the claim.
Bank routing and account numbers if you want direct deposit instead of a paper check (added in the 9/22 revision).

Each missing item costs roughly 45 days of processing time, because ODT will mail a deficiency letter and wait for your response before reopening the file.

Where to Get the Form and How to Access It

The official, current Form 530 lives on the Department of Taxation’s website. Go directly to the Sales and Use Tax Forms page and download the PDF labeled “ST AR — Application for Sales/Use Tax Refund (Form 530).” Do not use third-party form mills; they often host outdated revisions, and an outdated form is grounds for rejection.

The PDF is fillable. Open it in Adobe Acrobat Reader (free) rather than a browser preview, because browser previews often fail to save typed entries. If you must print and hand-write the form, use black ink and block letters — ODT scans the form into its imaging system, and blue ink or cursive routinely triggers OCR errors that delay processing.

For tax practitioners, the form is also bundled inside the Ohio Business Gateway under the Sales and Use Tax service area. Filers with an OH|ID account can upload a completed Form 530 plus attachments directly through the Gateway’s secure file transfer, which produces an instant timestamped receipt. That timestamp is your filing date for statute-of-limitations purposes, and it is the safest way to beat the four-year clock.

A nuance many filers miss: the form’s revision date matters. ODT accepts Form 530 Rev. 9/22 as of the date of this article, but if a new revision is posted, the old form is honored only for 90 days after the new release. Always download fresh.

Step-by-Step: How to Fill Out Ohio Form 530 Line by Line

The form is divided into a header block, three numbered parts (Filer Information, Refund Information, and Reason for Refund), a signature block, and a Schedule of Transactions on page 2. Below, every field gets its own walkthrough.

Header: Form Title and Revision Box

The top of page 1 shows the form name, the ODT logo, and the revision date in the lower left. You do not write anything in the header — but you must read it. The revision date is your proof you are using the right edition; if the date reads anything earlier than Rev. 9/22, stop and download the current PDF from tax.ohio.gov before going further.

For example, Janet Reyes, a bookkeeper in Akron, prints the form, sees “Rev. 7/14” in the corner, and pulls the current PDF instead. That five-second check saves her client a 60-day rejection cycle.

A nuance: ODT’s imaging system reads the revision date as a barcode in the lower right corner. If you photocopy the form from a copy of a copy, the barcode degrades and the form may be flagged as unreadable. Always print from the original PDF.

The most common mistake here is filing on a Rev. 9/13 version pulled from an old binder. The consequence is a flat denial letter that does not toll the statute of limitations, meaning you may run out the four-year clock while you scramble to refile. The misconception filers carry is that “old forms are still valid because the law has not changed.” ODT does not honor that logic; it honors revision dates.

Part 1, Line 1: Name of Applicant

Line 1 asks for the legal name of the person or entity claiming the refund. Write the name exactly as it appears on the IRS Form SS-4 confirmation letter for an entity, or on the Social Security card for an individual. No abbreviations, no DBAs on this line.

For example, Carlos Mendoza, owner of Mendoza Manufacturing LLC, writes “MENDOZA MANUFACTURING LLC” — not “Mendoza Mfg.” and not “Carlos Mendoza.” The DBA goes on Line 2 if applicable.

A nuance: if the entity has changed its name since the tax was paid, write the current legal name on Line 1 and attach a copy of the Ohio Secretary of State amendment filing. ODT cross-walks the names internally.

The common mistake is writing the trade name or storefront name. The consequence is that ODT cannot match the claim to a tax account, and the file goes to manual review for 6–8 weeks. The misconception is that “ODT knows who I am because of my FEIN.” It does not — name and FEIN must both match the registered record.

Part 1, Line 2: Trade Name or DBA

Line 2 captures the “doing business as” name if it differs from Line 1. Leave it blank if there is no DBA. Do not write “N/A” or “same”; ODT’s scanner reads any text in this box as a different entity.

For example, Mendoza Manufacturing LLC operates a retail outlet under the name “Buckeye Bolts.” Carlos writes “BUCKEYE BOLTS” on Line 2. The refund still attaches to the LLC, but the DBA helps ODT locate invoices that may show only the trade name.

A nuance: if the DBA is registered with the Ohio Secretary of State, use the exact registered spelling. Unregistered DBAs are accepted but flagged for verification.

The common mistake is writing the DBA on Line 1 and the legal name on Line 2 — the boxes get reversed. The consequence is the same matching failure described above. The misconception is that “DBA and legal name are interchangeable.” For tax purposes, they are not.

Part 1, Line 3: FEIN or SSN

Line 3 is the federal tax identification number. Use the FEIN for any entity (LLC, corporation, partnership, trust) and the SSN for an individual sole proprietor or consumer. Format as XX-XXXXXXX for FEIN and XXX-XX-XXXX for SSN, with the dashes.

For example, Aisha Thompson, an individual who paid sales tax on a returned vehicle, writes “412-55-7890.” Mendoza Manufacturing LLC writes “34-1234567.”

A nuance: if you are a single-member LLC that uses the owner’s SSN for federal purposes but has its own FEIN for Ohio sales tax, use the FEIN here. The Ohio sales tax account is keyed to the FEIN.

The common mistake is putting the SSN where the FEIN belongs. The consequence is that the refund is mailed to the individual instead of the entity, creating a 1099 issue and a long unwinding process. The misconception is that “any taxpayer ID will do.” Only the ID tied to the original tax payment will match.

Part 1, Line 4: Ohio Vendor’s License Number or Consumer’s Use Tax Account Number

Line 4 captures the Ohio account number. Vendors enter the 8-digit vendor’s license number (format 99-999999). Consumers with a use tax account enter the consumer’s use tax number. Individuals with no account leave it blank.

For example, Buckeye Bolts holds vendor’s license number “34-567890,” and Carlos enters that on Line 4.

A nuance: if you held a vendor’s license at the time of payment but have since canceled it, still write the old number. The refund follows the account, not its current status.

The common mistake is leaving the line blank because the license was canceled. The consequence is that ODT cannot trace the original tax remittance, and the claim sits unprocessed. The misconception is that “a closed account means I cannot claim a refund.” Closure does not extinguish refund rights within the four-year window.

Part 1, Line 5: Mailing Address

Line 5 is the address where the refund check or correspondence will be mailed. Use a physical street address if possible; ODT mails refund checks via USPS, but some are couriered, and couriers cannot deliver to a P.O. Box.

For example, Carlos writes “1450 INDUSTRIAL PKWY, COLUMBUS, OH 43215.”

A nuance: if you only have a P.O. Box, write it on Line 5 and add a physical address in the margin labeled “For courier delivery.” ODT accepts the annotation.

The common mistake is using an old address from when the tax was paid. The consequence is that the refund check is mailed to the wrong place, and reissuing a check takes 60–90 days. The misconception is that “ODT will forward the check.” It will not; the USPS forwarding window is 12 months and refund checks usually arrive after that.

Part 1, Line 6: Contact Person and Phone Number

Line 6 names the human ODT will call with questions. Write the full name, direct phone number, and email address. The contact does not have to be the applicant — it can be a CPA or consultant — but if it is not the applicant, attach Form TBOR 1 (Declaration of Tax Representative).

For example, Mendoza Manufacturing names its CPA: “RENEE OKAFOR, CPA — (614) 555-0188 — rokafor@firm.com.”

A nuance: ODT auditors prefer email for document requests because it timestamps the exchange. Always include an email even though the form does not technically require one.

The common mistake is naming a contact who has since left the company. The consequence is that ODT’s calls go unreturned and the file is closed for non-response after 30 days. The misconception is “ODT will figure out who to call.” It will not; it closes files.

Part 2, Line 7: Total Amount of Refund Requested

Line 7 is the dollar amount you want back. Enter the figure to the penny, with no dollar sign and no commas (the box auto-formats). This number must equal the Total Tax Refund column on the Schedule of Transactions on page 2.

For example, Mendoza Manufacturing requests “8,742.16” in refund of tax paid on exempt manufacturing equipment.

A nuance: if you are claiming both sales tax and use tax in one application, add them together on Line 7 but break them out on the schedule. The 9/22 revision allows combined claims; older revisions did not.

The common mistake is writing the taxable purchase amount instead of the tax paid. The consequence is that the refund is processed for the wrong figure and you must file an amended Form 530. The misconception is “ODT will catch the math.” It will, but only after months of delay.

Part 2, Line 8: Period Covered

Line 8 lists the date range of the transactions. Write the earliest invoice date and the latest invoice date in MM/DD/YYYY format.

For example, Carlos writes “01/15/2022 through 12/28/2025.”

A nuance: the earliest date must fall within four years of today’s date, per R.C. 5739.07(B). Any invoice older than four years is dropped from the claim, even if it appears on the schedule.

The common mistake is using the payment date for one invoice and the invoice date for another. The consequence is inconsistent calculations and a deficiency letter. The misconception is that “the period covers when I discovered the error.” It does not; it covers when the tax was paid.

Part 3, Line 9: Reason for Refund

Line 9 is a checkbox grid plus a narrative box. Check every reason that applies (exempt sale, exempt use, rate error, returned merchandise, bad debt, direct pay, other) and write a one-paragraph plain-language explanation tying the reason to the law.

For example, Mendoza Manufacturing checks “Exempt Use” and writes: “Tangible personal property purchased for use in manufacturing tangible personal property for sale, exempt under R.C. 5739.02(B)(42)(g).”

A nuance: cite the specific subsection of R.C. 5739.02 or R.C. 5741.02 that creates the exemption. Auditors look for that citation first.

The common mistake is writing “tax paid in error” with no statute. The consequence is a denial under the rule that the applicant bears the burden of proof under R.C. 5739.07(D). The misconception is that “ODT will research the exemption for me.” It will not; the burden is on the filer.

Signature Block: Declaration Under Penalty of Perjury

The signature block at the bottom of page 1 contains a perjury declaration. The applicant — or an authorized officer with Form TBOR 1 on file — must sign in blue or black ink, print their name, write their title, and date the form in MM/DD/YYYY format.

For example, Carlos Mendoza signs as “Member” of the LLC and dates the form “05/22/2026.”

A nuance: an electronic signature is acceptable if the form is filed through the Ohio Business Gateway, but a typed name on a mailed PDF is not a valid signature. Print, sign, scan.

The common mistake is signing as “owner” when the entity is an LLC with members or a corporation with officers. The consequence is a deficiency letter asking for a corrected signature, costing 30–45 days. The misconception is “any signature works.” Title accuracy matters because ODT verifies signing authority against Secretary of State records.

Page 2: Schedule of Transactions

Page 2 is the line-item schedule. Each row lists one invoice with these columns: Vendor Name, Invoice Number, Invoice Date, Taxable Amount, Tax Rate, Tax Paid, and Refund Requested. The columns must total to Line 7 on page 1.

For example, one row reads: “Acme Steel | INV-44218 | 03/12/2024 | 12,500.00 | 7.50% | 937.50 | 937.50.”

A nuance: if the schedule runs more than 20 rows, attach an Excel spreadsheet labeled “Schedule of Transactions — Form 530” and write “See attached schedule” on page 2. ODT prefers Excel because it can be totaled automatically.

The common mistake is omitting the tax rate column. The consequence is that ODT cannot verify the math and sends a deficiency letter. The misconception is “the invoice copies are enough.” They are not; the schedule is a separate, required summary.

Three Filled-Out Examples Using Real Scenarios

Below are three full walkthroughs showing exactly what each filer enters on Form 530.

Scenario 1: Maria’s Restaurant — Tax Paid on Exempt Food Ingredients

Maria Lopez owns Lopez Cantina, a restaurant in Toledo. Her produce supplier mistakenly charged sales tax on raw ingredients used in prepared meals, which are exempt under R.C. 5739.02(B)(2).

Form Section	What Maria Enters
Line 1 — Legal Name	LOPEZ CANTINA LLC
Line 2 — DBA	LOPEZ CANTINA
Line 3 — FEIN	34-9988776
Line 4 — Vendor’s License	48-220011
Line 5 — Mailing Address	2210 MONROE ST, TOLEDO, OH 43620
Line 6 — Contact	Maria Lopez — (419) 555-0142 — maria@lopezcantina.com
Line 7 — Refund Requested	2,184.37
Line 8 — Period Covered	06/01/2023 through 04/30/2026
Line 9 — Reason	Exempt sale of food ingredients used in prepared meals, R.C. 5739.02(B)(2)
Signature	Maria Lopez, Member, 05/22/2026

Scenario 2: Mendoza Manufacturing — Tax Paid on Exempt Machinery

Carlos Mendoza’s LLC bought a CNC press and paid sales tax that should have been exempt under the manufacturing exemption in R.C. 5739.02(B)(42)(g).

Form Section	What Carlos Enters
Line 1 — Legal Name	MENDOZA MANUFACTURING LLC
Line 2 — DBA	BUCKEYE BOLTS
Line 3 — FEIN	34-1234567
Line 4 — Vendor’s License	34-567890
Line 5 — Mailing Address	1450 INDUSTRIAL PKWY, COLUMBUS, OH 43215
Line 6 — Contact	Renee Okafor, CPA — (614) 555-0188 — rokafor@firm.com
Line 7 — Refund Requested	8,742.16
Line 8 — Period Covered	01/15/2022 through 12/28/2025
Line 9 — Reason	Exempt use — manufacturing machinery, R.C. 5739.02(B)(42)(g); STEC-M attached
Signature	Carlos Mendoza, Member, 05/22/2026

Scenario 3: Aisha’s Returned Vehicle — Consumer Refund

Aisha Thompson bought a used SUV from a dealer in Cincinnati, paid Ohio sales tax at titling, and returned the vehicle within Ohio’s lemon-law window. The dealer refunded the price but not the tax.

Form Section	What Aisha Enters
Line 1 — Legal Name	AISHA THOMPSON
Line 2 — DBA	(blank)
Line 3 — SSN	412-55-7890
Line 4 — Account Number	(blank — no account)
Line 5 — Mailing Address	884 CLIFTON AVE APT 3, CINCINNATI, OH 45220
Line 6 — Contact	Aisha Thompson — (513) 555-0167 — aisha.t@email.com
Line 7 — Refund Requested	1,612.50
Line 8 — Period Covered	02/14/2026 through 02/14/2026
Line 9 — Reason	Returned merchandise — vehicle returned under lemon law, R.C. 1345.72; title canceled
Signature	Aisha Thompson, Self, 05/22/2026

How to File the Completed Form

ODT accepts Form 530 through three channels, and each has its own quirks.

By mail. Send the signed original, the Schedule of Transactions, and all supporting documents to Ohio Department of Taxation, Sales and Use Tax Division — Refund Unit, P.O. Box 530, Columbus, OH 43216-0530. There is no filing fee. Use USPS Certified Mail with Return Receipt as proof of filing — the postmark date is the filing date for statute purposes. Processing time runs 90 to 180 days for clean claims.

Through the Ohio Business Gateway. Log in to gateway.ohio.gov with your OH|ID, choose Sales and Use Tax → File a Refund Claim, upload the signed PDF and attachments, and submit. The Gateway issues a confirmation number — save it. Processing runs 60 to 120 days because the file is already digital.

By secure email. ODT’s Refund Unit accepts encrypted PDFs at salesandusetax@tax.state.oh.us when the package is too large for the Gateway. Encrypt with a password and call (888) 405-4039 to share the password. Keep the sent-mail timestamp as proof.

There is no charge to file. Refunds may be issued by paper check or, if you completed the direct-deposit block added in Rev. 9/22, by ACH within 7 business days of approval. Statutory interest accrues under R.C. 5739.132 at the federal short-term rate plus 3 percentage points, beginning 90 days after a complete claim is filed.

What Happens After You File

ODT logs the claim, assigns a refund number, and mails an acknowledgment letter within 14 days. The file is then routed to a refund auditor who reviews the schedule, samples invoices, and may request additional documents. Most filers receive at least one deficiency letter asking for clarification — that is normal, not a denial.

If the claim is approved in full, ODT issues a check or ACH and a written notice of allowance. If approved in part, the notice explains which transactions were disallowed and why. If denied, the filer has 60 days to file a Petition for Reassessment with the Ohio Board of Tax Appeals under R.C. 5717.02, and from there to the Ohio courts.

A practical example: Renee Okafor, CPA, files a $42,000 refund claim for a manufacturing client. ODT’s auditor disallows $4,800 because two invoices lack a separately stated tax line. Renee re-pulls those invoices, the vendor reissues them with tax broken out, and the audit reopens — adding $4,800 back to the refund without a formal appeal.

Mistakes to Avoid When Filling Out the Form

Filing on an outdated revision — ODT denies and the statute keeps running.
Missing the four-year deadline — the refund right is permanently extinguished under R.C. 5739.07.
Mixing legal name and DBA — the file cannot be matched to a tax account.
Leaving the vendor’s license number blank when one exists — manual review delay of 6–8 weeks.
Using the wrong taxpayer ID (SSN where FEIN belongs) — refund is mailed to the wrong taxpayer.
Writing the taxable amount on Line 7 instead of the tax paid — wrong refund amount issued.
Skipping the Schedule of Transactions — automatic deficiency letter.
Forgetting the exemption certificate (STEC) — exemption claims are denied without it.
Omitting the Assignment of Rights when a consumer files for vendor-remitted tax — denial under R.C. 5739.07(B)(2).
Typing the signature on a mailed PDF — invalid signature, claim rejected.
Citing no statute on Line 9 — burden of proof not met.
Mailing without certified-mail proof — no defense if the postmark is questioned.

Do’s and Don’ts

Do download the current PDF from tax.ohio.gov every time, because revision dates change.
Do file through the Ohio Business Gateway when possible, because timestamps protect the statute date.
Do attach an Excel Schedule of Transactions, because auditors total it automatically.
Do cite the exact subsection of R.C. 5739.02 or 5741.02, because the burden of proof is on you.
Do keep a complete copy of everything you submit, because ODT does not return originals.
Do request direct deposit using the Rev. 9/22 block, because ACH is 30 days faster than a paper check.
Don’t file an outdated form, because ODT will deny and the statute keeps running.
Don’t leave the contact email blank, because email is the fastest way to clear deficiencies.
Don’t sign with a typed name on a mailed form, because ODT requires a wet signature.
Don’t combine multiple unrelated entities on one Form 530, because each FEIN needs its own application.
Don’t send originals of invoices, because ODT does not return them and you may need them for an appeal.
Don’t wait until month 47 of the four-year window, because postal delays can blow the deadline.

Pros and Cons of Filing on Your Own vs. With Help

Pros of filing pro se: – No professional fee, which matters for small refunds under $1,000. – Direct knowledge of your own invoices and exemptions. – Faster turnaround on simple consumer claims (returned merchandise, rate errors). – Full control over how the narrative on Line 9 is framed. – Builds in-house expertise for future claims.

Cons of filing pro se: – Higher denial rate for complex manufacturing or research-and-development claims. – Easy to miss the Assignment of Rights or the correct STEC certificate. – No representation if ODT requests an audit conference. – Statute-of-limitations errors are unforgiving. – No malpractice insurance backing the work.

Pros of using a CPA or sales tax consultant: – Higher approval rate on technical exemption claims. – Professional handling of deficiency letters and audit conferences. – Familiarity with Ohio Board of Tax Appeals procedure if denial occurs. – Often paid on contingency for large claims, aligning incentives. – Knowledge of recent BTA decisions that shape ODT positions.

Cons of using a CPA or consultant: – Contingency fees of 20–35% reduce the net refund. – Slower start because of engagement-letter and TBOR 1 paperwork. – Less personal control over the narrative and schedule format. – Smaller claims may not justify the cost. – Some consultants take only large claims, leaving small filers without help.

Filing by Mail vs. Through the Ohio Business Gateway

Filing Channel	Key Difference
Mail to P.O. Box 530	90–180 day processing, postmark = filing date, no fee, paper check default
Ohio Business Gateway	60–120 day processing, instant timestamp, ACH refund possible, OH

FAQs

Is there a fee to file Ohio Form 530?

No. ODT charges no filing fee for Form 530, regardless of refund amount or filing channel.

Can I file Form 530 online?

Yes. Upload the signed PDF and attachments through the Ohio Business Gateway under Sales and Use Tax → File a Refund Claim.

What is the deadline to file Form 530?

Yes, there is a hard deadline: four years from the date the tax was paid, under R.C. 5739.07(B). Miss it and the refund right is gone.

Do I write my SSN or FEIN on Line 3?

Yes, write the FEIN if any entity (LLC, corporation, partnership, trust) paid the tax; write your SSN only if you paid as an individual sole proprietor or consumer.

Should Line 2 be left blank if I have no DBA?

Yes. Leave Line 2 completely blank; do not write “N/A” or “same,” because ODT’s scanner reads any text as a separate trade name.

Do I list the taxable amount or the tax paid on Line 7?

No, never list the taxable amount on Line 7. Enter only the tax paid you want refunded, to the penny, matching the schedule total.

Can I file one Form 530 for two different companies?

No. Each FEIN requires its own Form 530, even if the companies share owners or addresses.

Does ODT pay interest on refunds?

Yes. Interest accrues under R.C. 5739.132 at the federal short-term rate plus 3 points, starting 90 days after a complete claim is filed.

Can I get direct deposit instead of a paper check?

Yes. The Rev. 9/22 form added a direct-deposit block; complete the routing and account numbers and check the ACH box.

Do I need an exemption certificate to claim an exemption?

Yes. Without Form STEC-B, STEC-U, or STEC-M attached, ODT denies any exemption-based claim under the burden-of-proof rule.

Can a consumer file Form 530 if the vendor refuses to refund the tax?

Yes. Attach a sworn statement that the vendor was asked and declined, plus an Assignment of Rights if obtainable.

What if my Form 530 is denied?

Yes, you can appeal. File a Petition for Reassessment with the Ohio Board of Tax Appeals within 60 days of the denial notice under R.C. 5717.02.

Can my CPA sign Form 530 for me?

Yes, but only if you file Form TBOR 1 authorizing the representative to act on your behalf.

Does an electronic signature count?

Yes, but only when filed through the Ohio Business Gateway. A typed name on a mailed PDF is invalid; mailed forms need a wet signature.

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